Education Committee Report 2004 -2005

Through its Education Committee, the CAAA investigates problems of current interest to educators, and arranges conferences, workshops, and other activities to stimulate educational developments. The objective of the Committee is to promote accounting education and accounting education research.

The members of the Education Committee have worked very hard this year undertaking many activities directed towards its mandate. Following is a list of activities from June 2004 until May 31, 2005.  

Conference 2005

  • Eight education sessions for conference 2005  
  • Practicing What We Preach: An Application of Second Generation BSC’s to Academic Units (Dr. Howard M. Armitage, Moderator)
  • Challenges in Accounting Education – An Open Forum Discussion (David Drake, Moderator)
  • The Teaching Portfolio: Process, Progress, and Product (Dr. Alan Wright, Moderator)
  • Case Teaching (Dr. James Erskine, Moderator)
  • Taking Back the Classroom: Motivating Class and Student Participation (Dr. Peter Wilson, Moderator)
  • Future Direction of Standard Setting in Canada (Dr. Tom Scott & Peter Martin, Panel)
  • Canadian Accounting Department Heads Information Exchange organized for conference 2005 (Suresh Kalagnanam, Chair)
  • Innovation in Accounting Education Competition winners presentation, combined with the Learning Strategies Exchange Poster Session (Pascale Lapointe and Nicola Young, Moderators).
  • One education research session for conference 2005  
  • The education committee worked hard this year to encourage submission of research papers on accounting education topics.  

Case Competition 

The annual Case Competition was organized by Suresh Kalagnanam. This year we had 6 English submissions and 3 French submissions. The cases were blind reviewed, and both an English and French winner(s)were selected. The winning French case is ”Gouvernance et rémunération des dirigeants: le cas d'Abitibi-Price de 1994 – 2003” and was written by Sylvie St-onge, professeure - HEC Montréal, Michel MAGNAN, professeur - l’Université Concordia, and Paul ANDRÉ, professeur - HEC Montréal et l’Université d'Édimbourg.

The winning English case was Aerospace Lighting, Inc., written by Roger Martin, University of Virginia, and Fred Phillips, University of Saskatchewan.

Innovation in Accounting Education Competition

The Innovation in Accounting Education Competition was organized by Pascale Lapointe. From seven submissions, this year’s first place winner was Norman Sheehan from the University of Saskatchewan for “Paper Planes and Budget”, and the second place winner was Bob Sproule from the University of Waterloo for “Operating Cash Flows.”

The Howard Teall Award for Innovation in Accounting Education

The Education Committee has created an award in the memory of Dr. Howard Teall, a long-time member and past president of the CAAA. Accounting education was at the core of much of Dr. Teall’s endeavors, and we are delighted to be able to present “The Howard Teall Award for Innovation in Accounting Education” annually to the winning applicant of the innovation in accounting competition. This first recipient of this award will be Norman Sheehan from the University of Saskatchewan.  

Learning Strategies and Exchange Poster Session

This is the second year the education committee is sponsoring a poster session at the annual conference. Nickie Young organized the “Learning Strategies and Exchange Poster Session” and several accounting instructors have been invited to display their innovative teaching ideas (after being peer reviewed).

Regional Education Sessions

The education committee is still committed to hosting regional education workshops or sessions across the country. Gale Evans along with Paul Grantstein have been involved in discussions with several publishers to discuss how they might participate in regional education sessions. Hopefully, next year these discussion will result in additional CAAA sponsored sessions at sites across Canada aimed at improving accounting education. However, there was an important beginning to this regional program this year; the introduction of the CAAA / SAP AG Technology and Accounting Education Seminar Series.

CAAA–SAP AG Technology and Accounting Education Seminar Series

We were extremely fortunate this year to receive funding from SAP AG to organize and deliver seminars that focus on the impact of technology on the accounting profession and related pedagogical implications. Our goal is to present high-quality programs featuring top-notch experts targeting university- and college-based accounting educators. We want to foster an awareness of technology’s impact on the discipline of accounting and its implications to the teaching of accounting and to facilitate the implementation of technology’s impact into the accounting curricula.

Gerald Trites of St. Francis Xavier is chairing this subcommittee of the education committee and has been working very hard along with his committee members Samir Trabelsi from Brock University, Murray Lindsay from Ivey Business School, Karim Jamal from the University of Alberta, Eduardo Schiehll from HEC-Montréal, Francois Brouard from Carleton University, and Anthony Wensley from the University of Toronto.

The first seminar was held in Toronto on April 2, 2005 and focused on ERP in the accounting classroom. Attendance was limited but all agreed the caliber of the seminar was outstanding. Thank you to the University of Toronto who hosted the event and Anthony Wensley who was instrumental in the organization of this seminar.

The second seminar will be held in Edmonton on June 27, 2005. The seminar will be presented by the University of Waterloo Centre for Information Systems Assurance and XBRL Canada. The seminar will introduce key concepts underlying XBRL to bridge the technology gap and make participants sufficiently comfortable with XBRL so that they can participate intelligently in policy-level discussions about the benefits and risks of having financial information disseminated over the Internet and the assurance requirements associated with such information. A special thank you goes to the University of Alberta who will host this event and to Karim Jamal for taking the lead on the organization of this seminar.

A third seminar will be presented in Montreal on September 9, 2005 and hosted by HEC-Montréal, with Eduardo taking the lead on the organization of the event. The content of the seminar will follow the path set out at the first seminar on ERP. A fourth seminar is being organized for later in this fall in Halifax, Nova Scotia.

I would like to thank Jerry Trites for his dedication to the organization of this new committee and the success of the seminars held so far. Thanks also to the committee members who are working hard to make this seminar series a successful educational endeavor.

Hon. Willard Z. Estey Undergraduate Essay Competition Award

This contest is open to undergraduate students who submit written papers on topics of accounting and ethics. Thank you to Sally Gunz, Grant Russell and the University of Waterloo Centre for Accounting Ethics who organize and adjudicate the selection process. The winning student will be presented at the conference award luncheon.

Proposed Changes to the Organization of the Education Committee

I want to thank all the hard-working members of the CAAA Education Committee, who volunteer countless hours to ensure a meaningful educational experience for everyone. The scope of the committee has expanded dramatically over the last two years. As the chair of the committee, I presented a restructuring proposal to the Board at the June 1 meeting to approve changes in the structure of the Education Committee. I recommended the creation of several subcommittees each with it own membership and chair. The chair of each subcommittee will serve on the main Education Committee and report the activities of the subcommittee back to that committee. The suggested new subcommittees are as follows:

1. PD Committee - Committee to organize and oversee the Professional Day preceding the annual conference.

2. SAP AG Committee - Committee to organize and oversee the regional education sessions on the latest technology and reporting languages. (this subcommittee already exists)

3. Regional Education Sessions Committee - Committee to organize and oversee other regional education sessions throughout the year to bring education sessions closer to our members in different parts of the country.

4. CAERN Committee – Committee to ensure that meaningful information is  presented in the quarterly “Educators’ Forum.”  

5. Conference Committee - This committee will organize and oversee the education sessions at the annual meeting and subsume the following three additional subcommittees:

5a) Case Competition Committee – Committee to undertake the process of organizing the annual case competition, and to arrange for the presentation of the awards at the Annual Conference and the posting of the cases on the CAAA web site.

5b) Innovation in Education and Learning Strategies Exchange Committee – Committee to undertake the process of organizing the annual competition in accounting teaching innovations and to oversee the planning and selection of annual winners and to coordinate those competitors into the poster session, which they administer, at the Annual Conference. They also arrange for the presentation of the awards at the Annual Conference.

5c) Estey Award Committee – Committee to promote the competition, through their peers, among post-secondary students nation-wide and to ensure the winner receives the appropriate additional award from the CAAA, when the Estey Award is presented at the Annual Conference.

The Education committee and its chair will oversee the activities of the eight subcommittees.

Please allow me, as this year’s Chair of the Education Committee, to publicly thank the members of the committee. The increases in the scope of this committee this past year has meant increased work for each of the committee members. On behalf of the membership of the CAAA , I express my gratitude for all the time you contribute to making our Association so meaningful.

Brenda Blakey – Grant MacEwan College

David Drake – Centennial College

Gale Evans – CMA Canada

Marg Forbes – University of Saskatchewan

Ron Francis- Seneca College

Monique Levesque – Universite´ de Moncton

Gerald Trites – Saint Francis Xavier University

John D. Russell, University of Saskatchewan

Robin Hemmingsen – Centennial College

Suresh Kalagnanam - University of Saskatchewan

Pascale Lapointe -Universite´ Laval

Grant Russell – University of Waterloo

Nicola Young - Saint Mary’s University

Lou Richards – Southern Alberta Institute of Technology

 

Angela Downey, Chair
CAAA Education Committee

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